{"id":17770,"date":"2024-12-11T21:14:06","date_gmt":"2024-12-11T18:14:06","guid":{"rendered":"https:\/\/www.kariyer.net\/ik-blog\/?p=17770"},"modified":"2024-12-11T21:14:06","modified_gmt":"2024-12-11T18:14:06","slug":"kumulatif-vergi-matrahi-nedir","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/kumulatif-vergi-matrahi-nedir\/","title":{"rendered":"K\u00fcm\u00fclatif vergi matrah\u0131 nedir?"},"content":{"rendered":"

Gelir vergisi hem ki\u015filerin hem de kurumlar\u0131n \u00f6demekle y\u00fck\u00fcml\u00fc olduklar\u0131 bir vergi \u00e7e\u015fididir. \u0130\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in \u00f6dedikleri gelir vergisi hesaplamas\u0131nda k\u00fcm\u00fclatif vergi matrah\u0131 dikkate al\u0131n\u0131r. Vergi d\u00f6nemi yakla\u015f\u0131rken \u00f6deyece\u011finiz ya da ad\u0131n\u0131za \u00f6denecek k\u00fcm\u00fclatif vergi matrah\u0131n\u0131 merak ediyorsan\u0131z yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz.<\/strong><\/p>\n

\u0130\u015fletmeler \u00e7al\u0131\u015fanlar\u0131 i\u00e7in gelir vergisi \u00f6derken \u00e7al\u0131\u015fan\u0131n y\u0131ll\u0131k br\u00fct kazanc\u0131n\u0131 baz al\u0131rlar. \u0130\u015fletmelerin \u00e7al\u0131\u015fanlar i\u00e7in \u00f6deyecekleri gelir vergisi sigorta ve i\u015fsizlik primi \u00e7\u0131kar\u0131lm\u0131\u015f k\u00fcm\u00fclatif vergi matrah\u0131 \u00fczerinden hesaplan\u0131r.\u00a0 Hesaplama yaparken 4 farkl\u0131 gelir tutar\u0131 ve farkl\u0131 vergi oranlar\u0131 s\u00f6z konusudur.<\/p>\n

K\u00fcm\u00fclatif vergi matrah\u0131 nedir?<\/strong><\/h2>\n

K\u00fcm\u00fclatif vergi matrah\u0131 nedir sorusuna gelince; K\u00fcm\u00fclatif vergi biriken vergi anlam\u0131na gelirken k\u00fcm\u00fclatif vergi matrah\u0131 ise belirli bir d\u00f6nem i\u00e7erisinde olu\u015fan vergilerin birikmi\u015f toplam de\u011ferini ifade eder. K\u00fcm\u00fclatif vergi matrah\u0131, \u00f6zellikle i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in ilgili devlet kurumuna \u00f6deyecekleri gelir vergisinin hesaplanmas\u0131 s\u0131ras\u0131nda baz al\u0131n\u0131r. Matrah \u00e7al\u0131\u015fan\u0131n y\u0131ll\u0131k ald\u0131\u011f\u0131 toplam br\u00fct maa\u015fa g\u00f6re de\u011fi\u015fti\u011finden devlete \u00f6denen vergi tutar\u0131 her \u00e7al\u0131\u015fan i\u00e7in farkl\u0131d\u0131r. Gelir vergisi dilimleri %15 ve %40 aras\u0131nda de\u011fi\u015fir ve kademeli olarak artar. Bunun yan\u0131 s\u0131ra vergi matrah\u0131 elde edilirken \u00e7al\u0131\u015fan\u0131n br\u00fct maa\u015f\u0131ndan sa\u011fl\u0131k sigortas\u0131, i\u015fsizlik sigortas\u0131 gibi kalemler d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n

K\u00fcm\u00fclatif vergi matrah\u0131 hesaplama<\/strong><\/h2>\n

Hesaplama s\u0131ras\u0131nda br\u00fct maa\u015ftan SGK\u2019ya \u00f6denen primler \u00e7\u0131kar\u0131l\u0131r. K\u00fcm\u00fclatif vergi matrah\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r.<\/p>\n

    \n
  • K\u00fcm\u00fclatif Vergi Matrah\u0131 = \u00c7al\u0131\u015fan\u0131n Ayl\u0131k Br\u00fct Maa\u015f\u0131 – Sigortaya \u00c7al\u0131\u015fan i\u00e7in \u00d6denen Primi Kesintisi – SGK \u0130\u015fsizlik \u00d6dene\u011fi Primi<\/li>\n
  • Bir \u00f6rnek \u00fczerinden a\u00e7\u0131klamak gerekirse; bir \u00e7al\u0131\u015fan\u0131n 40.0000 TL br\u00fct maa\u015f ald\u0131\u011f\u0131n\u0131 ve br\u00fct maa\u015f\u0131n\u0131n bir \u00e7al\u0131\u015fma y\u0131l\u0131 boyunca sabit kald\u0131\u011f\u0131n\u0131 varsayal\u0131m. Bu durumda i\u015fverenin ilgili devlet kurumuna \u00f6deyece\u011fi vergi tutar\u0131 hesaplamas\u0131 a\u015fa\u011f\u0131daki gibidir.<\/li>\n
  • %14 oran\u0131nda ayl\u0131k sigorta primi kesintisi vard\u0131r. 40.000*%14=5.600 TL sigorta kesintisi ifade eder.<\/li>\n
  • %1 SGK\u2019ya \u00f6denen i\u015fsizlik primidir. 40.000*%1=400 TL i\u015fsizlik primidir.<\/li>\n
  • Bu durumda ayl\u0131k k\u00fcm\u00fclatif vergi matrah\u0131 40.000 – (5.600 – 400) = 34.000 olarak hesaplan\u0131r.<\/li>\n
  • 12 ayl\u0131k k\u00fcm\u00fclatif vergi matrah\u0131 ise 34.000*12=408 bin TL\u2019dir.<\/li>\n<\/ul>\n

    \u0130\u015fverenin 40 bin TL br\u00fct maa\u015f alan \u00e7al\u0131\u015fan\u0131 i\u00e7in devlete \u00f6deyece\u011fi vergi tutar\u0131 bu matrah \u00fczerinden hesaplan\u0131r.<\/p>\n

    K\u00fcm\u00fclatif vergi matrah\u0131 oranlar\u0131<\/strong><\/h2>\n

    K\u00fcm\u00fclatif vergi matrah\u0131 oranlar\u0131 kazan\u0131lan toplam br\u00fct gelire g\u00f6re de\u011fi\u015fir. 2024 y\u0131l\u0131 oranlar\u0131 a\u015fa\u011f\u0131daki gibidir. Oranlar bir \u00f6nceki y\u0131la g\u00f6re de\u011fi\u015fmese de vergiye konu gelir limitleri Yurt \u0130\u00e7in Fiyat Endeksi \u00fczerinden belirlenir.<\/p>\n

      \n
    • 110.00 TL\u2019ye kadar br\u00fct maa\u015f alanlar i\u00e7in %15<\/li>\n
    • 230 bin TL\u2019nin 110 bin TL\u2019lik k\u0131sm\u0131 i\u00e7in 16.500 TL, a\u015fan tutar i\u00e7in %20<\/li>\n
    • 580 bin TL\u2019nin 230 bin TL\u2019lik k\u0131sm\u0131 i\u00e7in 40.500 TL, geri kalan tutar i\u00e7in %27<\/li>\n
    • 3 milyon \u00fczeri gelirin 3 milyon TL\u2019si i\u00e7in 982 bin TL, \u00fczeri i\u00e7in %40<\/li>\n<\/ul>\n

      Bu durumda ayl\u0131k br\u00fct maa\u015f\u0131 40 bin TL olan \u00e7al\u0131\u015fan\u0131n vergi matrah\u0131 hesaplamas\u0131 \u015f\u00f6yledir.<\/p>\n

        \n
      • 34.000(sigorta ve i\u015fsizlik primi \u00e7\u0131kar\u0131lm\u0131\u015f tutar)*12=408.000 TL’dir.<\/li>\n
      • 230 bin TL\u2019ye kadar olan b\u00f6l\u00fcm\u00fc 40.500 TL olarak vergilendirilir.<\/li>\n
      • Geri kalan 408.000-230.000 TL=\u00a0 178 bin TL\u2019nin vergisi\u00a0 %27 \u00fczerinden hesaplan\u0131r<\/li>\n<\/ul>\n

        Bu durumda i\u015fverenin \u00e7al\u0131\u015fan i\u00e7in \u00f6demesi gereken toplam tutar; 40.500 TL+(178.000 TL*%27)=88.560 TL\u2019dir.<\/p>\n

        K\u00fcm\u00fclatif vergi matrah\u0131 nereden al\u0131n\u0131r?<\/strong><\/h2>\n

        Herhangi bir sebeple vergi matrah\u0131na ihtiya\u00e7 duyduysan\u0131z ve k\u00fcm\u00fclatif vergi matrah\u0131 nereden al\u0131n\u0131r sorusuna cevap bulmak istiyorsan\u0131z \u00e7al\u0131\u015ft\u0131\u011f\u0131n kurum ile ileti\u015fime ge\u00e7erek vergi matrah\u0131n\u0131 alabilirsiniz. Bunu firman\u0131zda muhasebe uzman\u0131 pozisyonunda \u00e7al\u0131\u015fan ki\u015filerden de talep edebilirsiniz.<\/p>\n

        Ayr\u0131ca e-devlet \u00fczerinden de alabilirsiniz. Bunun i\u00e7in sisteme giri\u015f yapman\u0131z ve e-Vergi levhas\u0131 sorgulama \u00fczerinden ilerlemeniz yeterli.<\/p>\n\n

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        \n\t\t\t\"Loading\n <\/div>\n <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        Gelir vergisi hem ki\u015filerin hem de kurumlar\u0131n \u00f6demekle y\u00fck\u00fcml\u00fc olduklar\u0131 bir vergi \u00e7e\u015fididir. \u0130\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in \u00f6dedikleri gelir vergisi hesaplamas\u0131nda k\u00fcm\u00fclatif vergi matrah\u0131 dikkate al\u0131n\u0131r. Vergi d\u00f6nemi yakla\u015f\u0131rken \u00f6deyece\u011finiz ya da ad\u0131n\u0131za \u00f6denecek k\u00fcm\u00fclatif vergi matrah\u0131n\u0131 merak ediyorsan\u0131z yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz. \u0130\u015fletmeler \u00e7al\u0131\u015fanlar\u0131 i\u00e7in gelir vergisi \u00f6derken \u00e7al\u0131\u015fan\u0131n y\u0131ll\u0131k br\u00fct kazanc\u0131n\u0131 baz al\u0131rlar. \u0130\u015fletmelerin […]<\/p>\n\n

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        \n\t\t\t\"Loading\n <\/div>\n <\/div>\n<\/div>\n","protected":false},"author":14,"featured_media":17771,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_elementor_edit_mode":"","_elementor_template_type":"","_elementor_data":"","_elementor_page_settings":null,"_elementor_conditions":[]},"categories":[37],"tags":[],"class_list":{"0":"post-17770","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-is-kanunu-mevzuat"},"yoast_head":"\nK\u00fcm\u00fclatif vergi matrah\u0131 nedir?<\/title>\n<meta name=\"description\" content=\"Vergi d\u00f6nemi yakla\u015f\u0131rken \u00f6deyece\u011finiz\/\u00f6denecek k\u00fcm\u00fclatif vergi matrah\u0131n\u0131 merak ediyorsan\u0131z yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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